The tax rate consists of the 1% general tax plus any general obligation bond tax rates. These rates may change each fiscal year depending on the debt service requirements and assessed valuations of the districts.
Each local jurisdiction was allocated a share of the post Prop-13 tax base, and guaranteed that amount, plus a share of the growth in property taxes. Tax rate areas were developed so that the growth within each jurisdiction can be calculated and the allocation of that growth can be accomplished as required by law.